Whitepaper
21.11.2025
29.1.2026

California climate disclosure laws: A strategic guide to compliance and competitive advantage

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EU ESG regulations, compliance, and regulatory oversight in sustainable finance

🔔 UPDATED DECEMBER 2025: This guide reflects the latest CARB guidance from the November 18, 2025 workshop and the Ninth Circuit's temporary injunction against SB 261 enforcement. All timelines and requirements are current as of December 2025.

California’s climate disclosure laws are reshaping corporate reporting. With first deadlines arriving in early 2026 and assurance requirements escalating through 2030, organisations now face a new standard of transparency, rigour, and accountability.

Our comprehensive whitepaper, California climate disclosure laws: a strategic guide to compliance and competitive advantage, brings together the combined expertise of KEY ESG and leading law firm Proskauer to help you prepare with confidence. It reflects the very latest guidance from CARB’s 18 November workshop, including updated definitions of “doing business in California”, reporting timelines, and clarity on Scope 1, 2, and 3 expectations.

This in depth resource covers everything you need to navigate SB 253 and SB 261, including:

  • Updated deadlines, annual and biennial reporting requirements, and assurance expectations
  • The refined CARB applicability criteria, including revenue thresholds and updated definitions for 2025 rulemaking
  • Detailed reporting guidance for emissions measurement and climate risk disclosures
  • A practical preparation roadmap aligned to CARB’s most recent proposals
  • How KEY ESG’s enterprise sustainability data platform enables audit ready, multi framework reporting
  • Legal interpretation and compliance considerations from Proskauer’s climate and governance specialists

Whether your organisation is assessing scope, building data infrastructure, preparing your first climate risk report, or scaling towards assurance, this whitepaper gives you the clarity and structure needed to act now.

Download the whitepaper to understand your obligations, reduce compliance risk, and turn California’s disclosure laws into a strategic advantage.

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🔔 UPDATED DECEMBER 2025: This guide reflects the latest CARB guidance from the November 18, 2025 workshop and the Ninth Circuit's temporary injunction against SB 261 enforcement. All timelines and requirements are current as of December 2025.

California’s climate disclosure laws are reshaping corporate reporting. With first deadlines arriving in early 2026 and assurance requirements escalating through 2030, organisations now face a new standard of transparency, rigour, and accountability.

Our comprehensive whitepaper, California climate disclosure laws: a strategic guide to compliance and competitive advantage, brings together the combined expertise of KEY ESG and leading law firm Proskauer to help you prepare with confidence. It reflects the very latest guidance from CARB’s 18 November workshop, including updated definitions of “doing business in California”, reporting timelines, and clarity on Scope 1, 2, and 3 expectations.

This in depth resource covers everything you need to navigate SB 253 and SB 261, including:

  • Updated deadlines, annual and biennial reporting requirements, and assurance expectations
  • The refined CARB applicability criteria, including revenue thresholds and updated definitions for 2025 rulemaking
  • Detailed reporting guidance for emissions measurement and climate risk disclosures
  • A practical preparation roadmap aligned to CARB’s most recent proposals
  • How KEY ESG’s enterprise sustainability data platform enables audit ready, multi framework reporting
  • Legal interpretation and compliance considerations from Proskauer’s climate and governance specialists

Whether your organisation is assessing scope, building data infrastructure, preparing your first climate risk report, or scaling towards assurance, this whitepaper gives you the clarity and structure needed to act now.

Download the whitepaper to understand your obligations, reduce compliance risk, and turn California’s disclosure laws into a strategic advantage.

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